Jas Carbide Tools v. The State Tax Officer(Fac)
IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 04.09.2024
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY & W.M.P.Nos.27811 & 27812 of 2024 M/s.Jas Carbide Tools, Rep by its, Partner, Pandian, No.380, SIDCO Industrial Estate, Ambattur, Chennai 600098.
... Petitioner Vs.
The State Tax Officer (FAC), Pattaravakkam Assessment Circle, C.T. & Regn Dept (South Tower) Block No.19, T.S.No.2, Govt Farm Village, 4th Floor, Room No.415, Nandanam, Guindy Taluk, Chennai 600 035.
... Respondents Prayer:
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records in the impugned proceeding in GSTIN/33AAAFJ1812H1ZY/2018-19 dated 29.12.2023 on the file of the respondent herein and quash the same. 1/6
For Petitioner : Mr.B.Manoharan For Respondent : Mr.T.N.C.Kaushik, Additional Government Pleader
ORDER
This writ petition has been filed challenging the impugned order dated 29.12.2023 passed by the respondent.
2. Mr.T.N.C.Kaushik, learned Additional Government Pleader, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
3. The learned counsel for the petitioner would submit that all notices/communications were uploaded by the respondent in the GST portal. Since Accountant of the petitioner was not aware of the said notices, they failed to file their reply within the time. Under these circumstances, the impugned order came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner. 2/6
Hence, this petition has been filed.
4. On the other hand, the learned Government Pleader appearing for the respondent would submit that the respondent has uploaded the notices in the GST Online Portal. But the petitioner failed to avail the said opportunity. Further, he has fairly admitted that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Therefore, he requested this Court to pass appropriate orders to remit the matter back to the respondent.
5. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent and also perused the materials available on record.
6. In the present case, it appears that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Hence, this Court is of the view that the impugned order was passed in violation of principles of natural justice since it is just and necessary to provide an opportunity to the petitioner to establish their 3/6
case on merits. In such view of the matter, this Court is inclined to set aside the impugned order dated 29.12.2023 passed by the respondent. Accordingly, this Court passes the following order:- (i) The impugned order dated 29.12.2023 is set aside and the matter is remanded to the respondent for fresh consideration.
(ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of three weeks from the date of receipt of copy of this order.
(iii) On filing of such reply/objection by the petitioner, the respondent shall consider the same and issue a 14 days clear notice, by fixing the date of personal hearing, to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible.
7. With the above directions, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petitions are also 4/6
closed.
04.09.2024 Speaking/Non-speaking order Index : Yes / No nsa To The State Tax Officer (FAC), Pattaravakkam Assessment Circle, C.T. & Regn Dept (South Tower) Block No.19, T.S.No.2, Govt Farm Village, 4th Floor, Room No.415, Nandanam, Guindy Taluk, Chennai 600 035.
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KRISHNAN RAMASAMY.J., nsa & W.M.P.Nos.27811 & 27812 of 2024 04.09.2024 6/6